1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>High Court upholds Tribunal's decision on X-ray film tax, finding government's tax rate provision ultra vires.</h1> The High Court of Kerala dismissed the Revenue's revisions against the Sales Tax Appellate Tribunal's order regarding tax levied on X-ray films. The ... - The High Court of Kerala dismissed the Revenue's revisions against the Sales Tax Appellate Tribunal's order regarding tax levied on X-ray films. The Tribunal found reliance on a government notification under section 59A of the Kerala General Sales Tax Act unauthorized. A previous court decision deemed the provision empowering the government to decide tax rates under section 59A ultra vires. The revised assessments for 1984-85 and 1985-86, and the original assessment for 1986-87 related to X-ray film turnover were held invalid. Other aspects of the assessments were deemed valid. The High Court upheld the Tribunal's decision based on a previous court ruling.
TaxTMI 
TaxTMI 
